Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
On an application for condonation of delay in filing Form 10B under section 119(2)(b), the HC held that the authority had to confine itself to the explanation for delay and could not reject relief on an unrelated ground. The petitioner had explained that the audit report was uploaded within time and that the delay arose only in portal acceptance or verification. By refusing condonation because the registration certificate under section 12AA was not produced, the authority exceeded the limited scope of inquiry. The order was quashed and the matter remanded for fresh consideration of the delay explanation alone.
On an application for condonation of delay in filing Form 10B under section 119(2)(b), the HC held that the authority had to confine itself to the explanation for delay and could not reject relief on an unrelated ground. The petitioner had explained that the audit report was uploaded within time and that the delay arose only in portal acceptance or verification. By refusing condonation because the registration certificate under section 12AA was not produced, the authority exceeded the limited scope of inquiry. The order was quashed and the matter remanded for fresh consideration of the delay explanation alone.
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